Bonded Warehouse Types Compared: Guide to Types A, B, C, D, E & F

Warehouse Types: Why the Right Choice Matters

You have decided to use the bonded warehouse regime — but which warehouse type is best for your business? This question represents one of the most critical decisions in customs storage processes.

Under Articles 328 and 329 of the Turkish Customs Regulation, customs warehouses are divided into public and private warehouses: public warehouses are Types A, B and F, private warehouses are Types C, D and E — six types in total. In commercial storage, the most common are Type A, Type B, and Type C. Each has its own unique responsibility structure, operational requirements, and cost profile. Choosing the wrong warehouse type can lead to unnecessary costs, operational disruptions, and legal complications.

This guide first compares the three most common types (A, B and C) from every angle, then summarises Types D, E and F, helping you make the right choice for your business.

Legal Framework

Warehouse types are regulated by Articles 93–107 of Customs Law No. 4458 and Articles 328–329 of the Customs Regulation. This legal framework clearly defines each warehouse type's characteristics, responsibility distribution, operational requirements, and inspection mechanisms.

Type A: Public Warehouse — Operator Responsible

Type A is the most widely used warehouse model in Turkey. Its fundamental characteristic is its public warehouse status with all responsibilities belonging to the operator.

Key Features

• Nature: Public warehouse — serves multiple users

• Access: Open to all — any company may store goods

• Responsibility: Operator assumes all customs obligations

• Stock records: Maintained comprehensively by the operator

• Declarations: Coordinated by the operator

Operator Responsibilities in Detail

In a Type A warehouse, the operator:

• Ensures custody of goods under customs supervision

• Maintains accurate and up-to-date stock records

• Guarantees physical security of goods

• Assumes all responsibilities toward the customs authority

• Coordinates or prepares warehouse declarations

• Accounts for shortages and surpluses

Ideal For

• SMEs: Small and medium enterprises needing bonded storage without own warehouse investment

• Infrequent importers: Companies with periodic, non-regular import operations

• Multi-client service model: Logistics companies serving multiple clients simultaneously

• Risk-averse companies: Firms wanting to delegate customs responsibility to a professional operator

Real-World Scenario

A medium-sized textile company imports 3–4 containers of fabric from China annually. Investing in its own warehouse is not financially justified. Using a Type A warehouse, the company stores goods securely, benefits from tax deferral, and determines nationalization timing based on market conditions — with all customs responsibility resting with the warehouse operator.

Type B: Public Warehouse — User Responsible

Type B shares public warehouse status with Type A and is open to all. The critical difference lies in the responsibility structure: here, responsibilities shift from operator to user.

Key Features

• Nature: Public warehouse — serves multiple users

• Access: Open to all

• Responsibility: User assumes customs obligations for their own goods

• Stock records: Not maintained — tracking is declaration-based

• Declarations: Prepared by the user

Responsibility Distribution

User responsibilities:

• Assumes customs obligations for own goods

• Prepares or arranges warehouse declarations

• Ensures goods compliance with customs regime

• Bears responsibility for shortages and surpluses

Operator responsibilities:

• Provides physical space and infrastructure

• Implements general security measures

• Does not bear goods-specific customs responsibility

Ideal For

• Control-oriented companies: Firms with experienced foreign trade departments wanting to manage customs processes independently

• Large importers: High-volume importers with their own customs brokerage infrastructure

• Sensitive goods owners: Operations requiring confidentiality and full control over goods management

• Cost optimizers: Companies avoiding operator responsibility surcharges

Real-World Scenario

A large electronics retailer conducts regular imports from multiple suppliers and has a strong customs brokerage team. By choosing Type B, the company manages its own declaration processes, maintains full control over goods, and saves on operator responsibility costs.

Type C: Private Warehouse

Type C is fundamentally different from the other types: it has private warehouse status. The operator and user are the same entity, and only their own goods may be stored.

Key Features

• Nature: Private warehouse — single user

• Access: Only the operator's own goods may be stored

• Operator = User: Same legal entity

• Responsibility: Operator/user assumes all obligations

• Stock records: Maintained by the operator

• Declarations: Prepared by the operator

Ideal For

• Large corporations: Companies with high-volume, regular imports that can invest in their own logistics infrastructure

• Confidentiality-sensitive sectors: Defense, pharmaceuticals, high technology

• Full-control companies: Firms wanting to manage all storage, customs, and logistics operations in-house

• Long-term investors: Companies whose continuous high-volume imports make own warehouse investment economically advantageous

Real-World Scenario

An international automotive parts manufacturer continuously imports high volumes of raw materials and semi-finished goods. By opening a Type C private warehouse, the company manages all storage and customs processes internally, with full control over goods security and confidentiality.

Types D, E and F

The sections above cover the three types most common in commercial storage. To complete the picture set out in the regulation:

• Type F (public): A public warehouse operated by the customs administration itself, rather than a commercial storage service.

• Type D (private): Operator and user are the same person, and paragraph 3 of Article 104 of the Customs Law applies: when goods are released for free circulation, duties can be calculated on the basis of the elements (value, quantity, etc.) applicable when the goods were placed under the warehousing procedure. Stock records must also show additional details such as value, quantity and a detailed description.

• Type E (private): Operator and user are the same person, and under Article 93 of the Customs Law the authorisation holder's storage facilities are treated as a warehouse, or the warehousing provisions are applied even without a dedicated storage facility.

Type A, B and C Comparison Table

Responsibility Matrix

Cost Comparison

Decision Guide: Which Warehouse Type Is Right for You?

Key Decision Questions

Import volume? Low → Type A | High → Type B or C | Very high → Type C

Customs management? Delegate → Type A | Self-manage → Type B or C

Own investment? No → Type A or B | Yes → Type C

Confidentiality needs? Standard → Type A or B | Maximum → Type C

Risk preference? Delegate → Type A | Accept → Type B or C

Decision Summary

Frequently Asked Questions

How many types of bonded warehouse are there?

Under Articles 328–329 of the Turkish Customs Regulation there are six: public warehouses (Types A, B, F) and private warehouses (Types C, D, E).

Can the warehouse type be changed later?

Yes, but this requires a new application and licensing process. Existing goods must complete liquidation or regime change procedures.

Can a company use multiple warehouse types?

Yes. A company may utilize different warehouse types at different locations or for different needs.

Which type has the lowest cost?

Short-term: Type A or B (no facility investment required). Long-term with high volumes: Type C may offer unit cost advantages.

Ak Bonded Warehouse Solutions

Warehouse type selection is a cornerstone of your foreign trade strategy. The right choice is critical for operational efficiency, cost optimization, and risk management.

Ak Bonded Warehouse provides Type A public warehouse services in Trabzon, offering professional bonded storage solutions to companies of all sizes and sectors. With our experienced team, modern infrastructure, and digital systems, we manage your warehouse processes comprehensively.

Let us evaluate together which warehouse type best suits your business. Contact our expert team — we will design a customized warehouse solution for you.

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